Federal safe harbors apply for all income levels. The safe harbors are different depending on income.

IRS Publication 17:Estimated tax safe harbor for higher income taxpayers. If your 2011 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must deposit the smaller of 90% of your expected tax for 2012 or 110% of the tax shown on your 2011 return to avoid an estimated tax penalty.